DOR audited Hillside in 2007 for unpaid sales tax on meals from 2004 to February 2007. During that audit, DOR also found that sales tax on golf cart rentals had not been collected during the same period.

The golf club did not dispute the facts, but argued that the obligation to collect the tax had never been made clear, and that DOR should have educated taxpayers to that end. The ATB rejected that argument because the law is clear that sales tax was due.

"The Board must uphold the law as written. The duty to collect and remit sales tax on golf cart rentals is imposed by statute, and the Board thus found and ruled that the Commissioner's assessment was proper," the ATB wrote. The taxpayer now has 60 days from April 4 to file a notice of appeal, if it chooses to do so.

Golfers don't get a stroke back when they hit into a pond they can't see or didn't know about — and Hillside Country Club doesn't get a mulligan because of their claim to not have known the law.

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Filing season is finally over and we know the last thing on your mind is next tax season. But did you know that if given more prep time, you could be saving yourself lots of stress and time? Start planning for next tax season now …Continue Reading Prep Early for Next Tax Season

Once a month, the Department of Revenue’s Child Support Enforcement (CSE) lawyers and staff volunteer to be a part of the Family Court Workshops for Mothers and Fathers at the Suffolk County Probate & Family Court in Boston. The workshops, a joint venture between community …Continue Reading DOR’s Participation in the Family Court Workshops